Majority of the candidates attempted (2a) part of the question on books of original entry but could not differentiate between book of original entry and accounting books where they added account as ‘titles’ to books of original entry, In contrast, majority of the candidates that attempted question (2b) performed brilliantly well which was on source documents.

Some of the suggested responses were:
           
2(a)     

(b)   Uses of source documents

• Invoice:

It is used:

• as evidence of goods sold;
• as evidence of goods purchased;
• as source document for the preparation of the sales journal;
• as source document for the preparation of the purchases journal;
• by the store keeper to check against goods on arrival;
• by the store keeper to pack goods out of the store;
• for reference purposes;
• by auditors for verification of a transaction.
• Debit note:

                         It is used;

• as the source document in the preparation of the returns outwards day book;
• by the seller to increase customer’s undercharged accounts;
• by the customer to correct an overcharged account;
• by auditors for verification.
• Credit note:

                          It is used:

• as a source document for the preparation of the returns inwards day book;
• by the seller to reduce the buyer’s overcharged accounts;
• by the buyer to increase an undercharged account;
• by auditors for verification.
• Receipt:

                         It is used:

• as a source document to make entries in the cash book;
• as evidence of payment of money;
• as evidence of receipt of money;
• by auditors for verification of cash transactions.

•   Petty cash voucher:

                        It is used:

• as evidence to record petty cash expenses in the petty cash book;
• by auditors for verification of petty cash transactions;
• by the main cashier as basis for reimbursement.